Knowledge Center

Wednesday, June 25, 2014

"Sourcing Sales Other Than TPP"

37th Annual Advanced State & Local Tax Institute

Thursday, August 7, 2014

Panelists -
Michael T. Fatale, Tax Counsel, Massachusetts Department of Revenue
Arthur J. Parham, Jr., General Tax Advisor, Entergy Services, Inc.
Marilyn A. Wethekam, Partner, Horwood Marcus & Berk Chartered

This session will examine the issues resulting from the growing trend by states to situs the receipts from sales other than tangible property using a "market" approach. The market approach will be compared to the traditional cost of performance sourcing methods, identifying both the differences and the similarities in the methods. This panel will discuss the issues that result from defining a market as well as the practical versus theoretical aspects of determining the proper method that supports the location of the market and/or benefit.

The 37th Annual Advanced State and Local Tax Institute will be held on the Georgetown University Law Center campus in McDonough Hall August 7-8, 2014. The event is being co-sponsored by the ABA STATE & LOCAL TAXES COMMITTEE and BLOOMBERG BNA. New developments in the SALT field occur at a pace that makes it challenging to stay up-to-date, but attendance at the 2014 Institute will provide you with the information you need to stay current! The Institute's complete agenda can be found HERE. To register for the event, please click HERE.



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